A. Introduction
Japan and the United States
appeal from certain issues of law and legal interpretations in the Panel
Report, Japan - Taxes on Alcoholic Beverages[1] (the
"Panel Report"). That Panel
(the "Panel") was established to consider complaints by the European
Communities, Canada and the United States against Japan relating to the
Japanese Liquor Tax Law (Shuzeiho), Law No. 6 of 1953 as amended (the
"Liquor Tax Law").[2]
The Panel Report was
circulated to the Members of the World Trade Organization (the "WTO")
on 11 July 1996. It contains the
following conclusions:
[1]WT/DS8/R, WT/DS10/R, WT/DS11/R.
[2]Norway originally reserved its right as a third party to the dispute but
subsequently informed the Panel that it was withdrawing its request to
participate as a third party.